Board Meeting Details

The Board of Directors meeting was held on November 02, 2026, commencing at 4:00 PM and concluding at 6:30 PM. The board considered and approved the Unaudited Standalone and Consolidated Financial Results for the second quarter and half year ended September 30, 2026.

Financial Results Overview

Standalone Financial Results (Quarter Ended September 30, 2026):

  • Revenue from Operations: ₹13,454.25 lakh
  • Other Income: ₹135.65 lakh
  • Total Income: ₹13,589.90 lakh
  • Profit Before Tax: ₹1,966.65 lakh
  • Profit After Tax: ₹1,580.20 lakh
  • Basic and Diluted EPS: ₹2.96

Consolidated Financial Results (Quarter Ended September 30, 2026):

  • Revenue from Operations: ₹13,454.25 lakh
  • Other Income: ₹135.82 lakh
  • Total Income: ₹13,590.07 lakh
  • Profit Before Tax: ₹1,967.55 lakh
  • Profit After Tax: ₹1,579.80 lakh
  • Basic and Diluted EPS: ₹2.96

Half Year Performance (April 1, 2026 - September 30, 2026)

Standalone:

  • Total Income: ₹28,896.57 lakh
  • Profit After Tax: ₹3,448.82 lakh
  • Basic and Diluted EPS: ₹6.45

Consolidated:

  • Total Income: ₹28,897.04 lakh
  • Profit After Tax: ₹3,445.36 lakh
  • Basic and Diluted EPS: ₹6.45

Significant Accounting Change

The company changed its depreciation method for Property, Plant, and Equipment (PPE) from Written Down Value (WDV) to Straight-Line Method (SLM) effective April 1, 2026. This change reduced depreciation charged to the Statement of Profit and Loss by ₹690.04 lakhs for the quarter and ₹1,288.28 lakhs for the half year ended September 30, 2026.

Subsidiary Information

The consolidated results include 3 subsidiaries whose financial results reflect:

  • Total assets: ₹682.82 lakhs as at September 30, 2026
  • Total revenues: ₹0 lakhs for both quarter and six months ended September 30, 2026
  • Total loss after tax: ₹8.02 lakhs (quarter) and ₹4.03 lakhs (six months)
  • Total comprehensive loss: ₹4.04 lakhs (quarter) and ₹3.46 lakhs (six months)
  • Net cash outflows: ₹8.92 lakhs for six months ended September 30, 2026

Balance Sheet Position (Consolidated as at September 30, 2026)

  • Total Assets: ₹71,919.29 lakh
  • Total Equity: ₹32,495.91 lakh
  • Total Liabilities: ₹39,423.38 lakh
  • Borrowings: ₹19,500.07 lakh (Non-current: ₹6,982.45 lakh, Current: ₹12,517.62 lakh)

Cash Flow Statement (Consolidated for half year ended September 30, 2026)

  • Net cash inflow from operating activities: ₹5,811.09 lakh
  • Net cash outflow from investing activities: ₹4,800.68 lakh
  • Net cash outflow from financing activities: ₹995.23 lakh
  • Net increase in cash and cash equivalents: ₹15.18 lakh

Auditor Review

The financial results were reviewed by M/s. Sarda Soni Associates LLP, Chartered Accountants (ICAI Firm Registration No. 117235W/W100126), who issued limited review reports stating nothing came to their attention suggesting material misstatement.